毕业设计论文上市公司资产减值会计问题研究.doc

上市公司资产减值会计问题研究 摘要 Given our Company is a listed company in particular, the existence of the assets were not true and that the inflated profits, all sectors of society accounting information disclosure of the truth and accuracy of the ever-increasing demands. Impairment of Assets can be prepared to reflect the true financial condition and the quality of assets to the large number of information users provide comprehensive and accurate accounting information, which is in line with the accounting principle of prudence and sound. also conducive to the healthy development of the securities market to protect the socialist market economic order.Therefore, through analysis of impairment of assets of listed companies prepared to the current situation, the accounting practice of the main problems, thereby improving the impairment of assets of listed companies accounting behavioral responses and make some recommendations, To improve asset impairment accounting system ready to improve the external environment, and improve the listed company ownership structure and governance, improve the quality of accounting staff, thereby effectively preventing the use of assets of listed companies manipulated Impairment profits. Keywords：Listed companies; Impairment of Assets; Provision for impairment of assets; Profit Manipulation 目　　录摘 要 I Abstract II 1 绪论 1 1.1 研究背景 1 1.2 论文研究的目的和意义 1 1.2.1研究目的 1 1.2.2研究意义 2 1.3 国内外研究现状 2 1.3.1国外研究现状 2 1.3.2国内研究现状 3 2 资产减值准备相关基础理论 5 2.1 资产减值和资产减值准备的涵义 5 2.1.1资产和资产减值的概念 5 2.1.2计提资产减值准备的意义 6 2.2 资产减值的确认与计量 6 2.2.1资产减值的确认标准 7 2.2.2计量属性的选择 7 2.3 资产减值准备核算的主要内容 8 2.4 资产减值准备对上市公司经营业绩的影响 9 3 上市公司资产减值准备会计的问题及成因 10 3.1上市公司资产减值准备的现状 10 3.2上市公司资产减值会计实务中存在的主要问题 10 3.2.1提与不提存在着随意性 10 3.2.2 提多提少存在着随意性与人为操纵 11 3.2.3 确认与计提时间的确定存在着随意性 11 3.3上市公司资产减值会计问题的成因 12 3.3.1会计制度不完善 12 3.3.2上市公司产权结构和治理制度不完善 13 3.3.3外部环境不完善 13 3.3.4会计人员素质不能满足业务的处理需求 13 4 完善上市公司资产减值会计的对策 15 4.1完善资产减值准备会计制度的对策建议 15 4.1.1统一资产减值计量模式 15 4.1.2明确计提后各类资产使用及处置方法 15 4.2完善外部环境方面的对策建议 16 4.3完善上市公司产权结构和治理对策